Maaser Ani

The poor tithe (Hebrew ma'aser ani מעשר עני), also referred to as the pauper's tithe or the third tithe, reflects an obligation to set aside one tenth of produce grown in the third and sixth years of the seven-year sabbatical year agricultural cycle for the benefit of the Levites and the poor, in the days of the Temple in Jerusalem.

The poor tithe is discussed in the Book of Deuteronomy:

The early rabbis, the Tannaim and Amoraim, understood these texts as describing two separate tithes: the first tithe (maaser rishon) for the Levites and the second tithe (maaser sheni) in Leviticus 27 for eating in Jerusalem, except in every third year when it became the poor tithe (maaser ani). The medieval commentator Rashi also interprets Deuteronomy 26:12 as referring to the poor tithe:

In the writings of Jewish historian Flavius Josephus, as referenced in the Antiquities of the Jews, book IV chapter 8, Josephus refers to the first, second, and third tithe. The third tithe was to be brought to the Levites, every third and sixth year of the seven year Sabbath cycle. The distribution of which to be given to those in need or want, especially widow women and orphan children.

The Babylonian Talmud states in Eruvin 29a:

“The general rule is that the produce [that one sets aside for the Poor Tithe] should be enough to provide two meals”

The Babylonian Talmud also records:

indicating that while the poor man's tithe technically could be used to feed one's father, one should not feed his poor father maaser ani, so as not to embarrass one's father. The son should try his best to care for his father out of his other property. The exchange is recorded in the context of a discussion of the commandment of honoring one's parents.

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